1. Procedural aspects
    1. 1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?
    2. 2. What is the form of the declaration which must be sent to the tax authorities?
    3. 3. Does your country require other information than that provided by the Directive to be declared?
    4. 4. Does your country provide for a waiver or a specific treatment for intermediaries enjoying legal privilege?
    5. 5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?
    6. 6. What are the penalties for failure to report?
  2. Specifities regarding reportable arrangements
    1. 1. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in Romania

Procedural aspects

1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?

Romania opted to defer the implementation of DAC6, as a result of Council Directive 2020/876. The deferral was implemented through Government Emergency Ordinance no 107/2020.

The deadlines were extended as follows:

  • the deadline to report the cross-border arrangements for the period 25 June 2018–31 June 2020 was extended from 31 August 2020 to 28 February 2021;
  • the starting point of the 30-day term to report cross-border arrangements related to the period 1 July 2020–31 December 2020 was extended from 1 July 2020 to 1 January 2021;
  • the deadline for the first quarterly report comprising new or updated information about the marketable arrangements was extended to 30 April 2021.

2. What is the form of the declaration which must be sent to the tax authorities?

The declaration shall be submitted by electronic means through the following website: https://www.e-guvernare.ro/

3. Does your country require other information than that provided by the Directive to be declared?

No.

If the reporting obligation breaches the legal professional privilege of the intermediary, the intermediary will report the information regarding the cross-border arrangement only if he receives prior written consent from the taxpayer. If the intermediary does not receive the written consent of the taxpayer, he has the obligation to notify in writing, without any delay, any other intermediary, or the relevant taxpayer where appropriate, about the reporting obligation.

5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?

An intermediary is exempt from reporting if he has conclusive evidence that the arrangement was already reported by another intermediary to the Romanian tax authorities.

6. What are the penalties for failure to report?

The fine applicable to intermediaries or relevant taxpayers for non-reporting or reporting with delay is between RON 20,000–100,000 (approximately EUR 4,100–21,000).

The fine applicable to intermediaries for the failure to comply with the notification obligation is between RON 5,000–30,000 (approximately EUR 1,000–6,200).

Specifities regarding reportable arrangements

This part aims at identifying statutory rules which depart from the Directive.

1. Does your domestic legislation lay down reporting obligations in purely domestic situations?

No.

2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?

No.

3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

No.